HRA Exemption Calculator

HRA exemption under Section 10(13A) is the least of these three: (a) actual HRA received, (b) rent paid minus 10% of basic salary + DA, (c) 50% of basic + DA for metro cities (Delhi, Mumbai, Kolkata, Chennai) or 40% for non-metros. The remaining HRA is fully taxable.

No. Only Delhi, Mumbai, Kolkata, and Chennai are treated as metros under Section 10(13A). Bengaluru, Hyderabad, Pune, and other tier-1 cities use the 40% non-metro rate for HRA exemption — a common mistake we see on ITR filings.

No. HRA exemption is disallowed under the new tax regime. If HRA is a large part of your CTC, run our income tax calculator to see whether staying in the old regime saves more than the new regime's lower slab rates.

Rent receipts for the full year, a rent agreement, and — if annual rent exceeds ₹1,00,000 — the landlord's PAN. If the landlord does not have a PAN, a signed declaration is required. Salaried employees submit these to the employer; ITR-filers keep them for records.

Yes, provided (a) the property is owned by them (not you), (b) you have a real rent agreement and actual bank payments, and (c) they declare the rent as income in their ITR. Tax officers frequently scrutinise family-rent HRA claims — documentation must be genuine.